9911796707
TMI Blog2018 (11) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... reover, no investigation was conducted with the transporter to ascertain the fact that whether this manufacturer/buyers have received goods in their factory or not? In the absence of these evidence, the Cenvat credit cannot be denied to the manufacturer/buyers, namely, M/s Gupta Metal Sheets Pvt. Ltd. and M/s Agrawal Metal works Pvt. Ltd. - credit allowed. Penalty - Held that:- These dealers have failed to establish that they have received the goods against the Cenvatable invoices issued by M/s Annpurna Impex Pvt. Ltd. In that circumstances, penalty on first stage/second stage dealer is rightly imposed by the adjudicating authority or the authorities below - penalty imposed on first stage dealer and second stage dealer, namely, M/s Shiva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to deny the Cenvat credit to manufacture/buyers on the invoices issued by the M/s V.K. Enterprises and M/s Shiva Metal Traders works first stage dealer/second stage dealer respectively and to impose penalty on all the appellants. The matter was adjudicated, and proposals made in the show cause notice were confirmed. Against the said order, the appellants are before me. 3. Shri T.R. Rastogi and Abhishek Jaju, advocates appeared on behalf of manufacturer/buyers and Shri M.N dubey appeared on behalf of the first stage/second stage dealers. 4. The Counsels appearing on behalf of the manufacturer/buyers submits that no investigation was conducted at their end no stock taking was done, merely on the basis of investigation at M/s Annp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ascertain whether they have received the inputs in question or not. Merely, on the basis of the statement of third party, it has been alleged that the appellants have not received the goods. Moreover, no investigation was conducted with the transporter to ascertain the fact that whether this manufacturer/buyers have received goods in their factory or not? In the absence of these evidence, the Cenvat credit cannot be denied to the manufacturer/buyers, namely, M/s Gupta Metal Sheets Pvt. Ltd. and M/s Agrawal Metal works Pvt. Ltd., therefore, the impugned order qua denial of Cenvat credit to these manufacturer/buyers and imposing of penalty on them is set aside. Accordingly, their appeals are allowed. 8. With regard to the penalty impose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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